Log In Sign Up

FREE GST Billing & Return Filing at ClearTax GST

1. What is a GST Invoice?

An invoice or a bill is a list of goods sent or services provided, along with the amount due for payment.

You can create GST compliant invoices FREE of cost using ClearTax BillBook Software

Invoicing Under GST

2. Who should issue GST Invoice?

If you are a GST registered business, you need to provide GST-complaint invoices to your clients for sale of good and/or services.

Your GST registered vendors will provide GST-compliant purchase invoices to you.

3. What are the mandatory fields a GST Invoice should have?

A tax invoice is generally issued to charge the tax and pass on the input tax credit. A GST Invoice must have the following mandatory fields:

  1. Invoice number and date
  2. Customer name
  3. Shipping and billing address
  4. Customer and taxpayer’s GSTIN (if registered)**
  5. Place of supply
  6. HSN code/ SAC code
  7. Item details i.e. description, quantity (number), unit (metre, kg etc.), total value
  8. Taxable value and discounts
  9. Rate and amount of taxes i.e. CGST/ SGST/ IGST
  10. Whether GST is payable on reverse charge basis
  11. Signature of the supplier

**If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:

   i. name and address of the recipient,

  ii. address of delivery,

  iii. state name and state code

Here is a sample invoice for your reference:

GST Invoice example

4. By when should you issue invoices?

The GST Act has defined time limit to issue GST tax invoices, revised bills, debit notes and credit note.

Following are the due dates for issuing an invoice to customers:

GST Invoicing due dates

5. How to personalise GST Invoices?

You can personalise your invoice with your company’s logo. The ClearTax BillBook allows you to create and personalise GST Invoice free of cost.

6. What are other types of invoices?

6.A. Bill of Supply

A bill of supply is similar to a GST invoice except that bill of supply does not contain any tax amount as the seller cannot charge GST to the buyer.

A bill of supply is issued in cases where tax cannot be charged:

  • Registered person is selling exempted goods/services,
  • Registered person has opted for composition scheme

Invoice-cum-bill of supply

As per Notification No. 45/2017 – Central Tax dated 13th October 2017

If a registered person is supplying taxable as well as exempted goods/services  to an unregistered person, then he can issue a single “invoice-cum-bill of supply” for all such supplies.

6.B. Aggregate Invoice

If the value of multiple invoices is less than Rs. 200 and the buyer is unregistered, the seller can issue an aggregate or bulk invoice for the multiple invoices on a daily basis.

For example, you may have issued 3 invoices in a day of Rs.80, Rs.90 and Rs. 120. In such a case, you can issue a single invoice, totaling to Rs290, to be called an aggregate invoice.

6.C. Debit and credit note

debit and credit note

A debit note is issued by seller when the amount payable by buyer to seller increases:

  1. Tax invoice has a lower taxable value than the amount that should have been charged
  2. Tax invoice has a lower tax value than the amount that should have been charged

A credit note is issued by seller when the value of invoice decreases:

  1. Tax invoice has a higher taxable value than the amount that should have been charged
  2. Tax invoice has a higher tax value than the amount that should have been charged
  3. Buyer refunds the goods to the supplier
  4. Services are found to be deficient

7. Can you revise invoices issued before GST?

Yes. You can revise invoices issued before GST. Under the GST regime, all the dealers must apply for provisional registration before getting permanent registration certificate.

Refer to this image below to understand the protocol of issuing a revised invoice:

GST revised invoice

This applies to all the invoices issued between the date of implementation of GST and the date your registration certificate has been issued.

As a dealer, you must issue a revised invoice against the invoices already issued. The revised invoice has to be issued within 1 month from the date of issue of the registration certificate.

8. How many copies of Invoices should be issued?

GST Invoice copies

9. GST Invoicing under Special Cases?

In some cases, like banking, passenger transport, etc., the government has provided relaxations on the invoice format issued by the supplier.

10. FAQs on Invoice

10.A. What’s the difference between invoice date and due date?

Invoice date refers to the date when the invoice is created on the billbook, while the due date is when the payment is due against the invoice.

10.B. How to issue an invoice under reverse charge?

In case of GST payable under reverse charge, on you must additionally mention that tax is paid on reverse charge, on the GST invoice.

10.C. Is it mandatory to maintain invoice serial number?

Yes, invoice serial number must be maintained strictly. You may change the format by providing a written intimating the GST department officer along with reasons for the same.

10.D. Can I digitally sign my invoice through DSC?

Yes, you can digitally sign invoice through DSC. 

Here is a video on how to generate GST compliant Invoices using ClearTax GST software:

File GST returns under 15 mins

  • Know tax payable before uploading to GSTN
  • Prepare GSTR – 4, 3B & 1 for all your GSTINs in a single login
Start FREE Trial

All Articles

  1. How to manage masters under E- waybill system for Products, Clients, Suppliers, and Transporters individually and bulk upload through JSON File
  2. Here is a step-by-step guide to update the vehicle number on the e-way bills, Rejection and Cancellation of e-Way Bills on the e-Way Bill portal under GST
  3. Business Houses having Multiple Branches/Remote Locations from which they operate Create Sub-users( multiple Login IDs for same GSTIN)-Steps are as follows:
  4. The step-by-step process of registration on the e-Way Bills portal for both registered and unregistered suppliers/ transporters is dealt here.
  5. Business houses/Logistics can use these steps for preparing and uploading the file on the e-Way Bill portal to bulk generate e-Way Bills in one shot.
  6. A transporter/ supplier who wants to transport multiple consignments of goods in single conveyance or vehicle can generate consolidated E-Way Bills( EWB-02)
  7. Small taxpayers/suppliers/transporters are provided with convenient mobile-based SMS facility by the e-way bills system. The step-by-step process is follows
  8. The e-way bill portal provides a seamless gateway to register as taxpayers and transporters, to generate e-way bills- Step-by-step process is as follows
  9. What should a taxpayer do when he receives money against Invoice already raised or receives Advance? A Taxpayer should issue Receipt Voucher.
  10. In some cases, the government has provided relaxations on the format in which invoice is to be issued by a supplier. Let us have a look at these situations.
  11. The GSTN portal allowed taxpayers to upload invoices on 24th July for the first time. We will discuss the process of uploading invoices on GSTN.
  12. Every purchase invoice in GST regime must reconcile with sale invoice of the supplier on GST common portal for availing input tax credit. Read mo
  13. Bill of supply is issued when selling exempted goods or if he is registered under composition levy. There are certain details a bill of supply must contain.
  14. A registered person must issue a tax invoice before, or at the time of sales. There are 16 mandatory GST invoice details required.
  15. E-way bill rules for Transporter. Mandatory documents to carry with consignment. Rules of vehicle stoppage and document verification during journey.
  16. Learn about what is GST e way bill, how to generate it, eligibility and validation for e-way bills. The Electronic Way bill can be generated in GSTN portal.
  17. Last updated on 22nd March, 2017.Here we have discussed the concept of revised invoice, debit note, credit note and how to revise already issued invoice?
  18. GST law has prescribed time limit to issue tax invoices, revised bills, debit note, credit note etc under GST. Find the various time limits here.
  19. Learn about the implication of Harmonized System of Nomenclature under GST
  20. GST law has prescribed time limit to issue tax invoices, revised bills, debit note, credit note etc under GST. Find the various time limits here.
  21. Invoice for services has to be issued within 30days of rendering service and in case of NBFCs and banks within 45 days. Learn about format, details to be covered in the invoice etc here.
  22. Understand how to do invoicing under GST, the details to be covered in the invoice and find format of a valid GST Tax invoice.

Subscribe to GST Newsletter & Updates

Oops. Something Went Wrong! Please try again later.